ePayslips

Your employees can access their payslips, P60s and pension notifications online, at any time and on any device! Reduce your paper costs and wastage right now! Online accounting software your employees will appreciate.

QuickBooks Accountants

Our QuickBooks Accountants can ensure you know the financial health of your business better than ever before

MMG Archbold are fully accredited Quickbooks Accountants. We can help your business adopt the Quickbooks platform to maximise your time, profit and cashflow. Working with us ensures you harness all the benefits of managing your financial strategy in the cloud.

Making the transition to online accounting and managing your financial success in the cloud couldn’t be simpler with MMG Archbold. First things first we will help you lay the foundation by fully customising your QuickBooks set up to ensure its fully tailored to your business which makes sure your transition is seamless. Once you are up and running our QuickBooks Accountants will help you plan, increase and measure your success using financial dashboards and insights that make sure you know the financial health of your business better than ever before. Finally, we are here to make your life easy, online accounting enables us to help you automate and streamline your processes. No more paper, faster workflows and more free time to focus on growth with our QuickBooks Accountants.

01

Fast, Customised QuickBooks Setup.

QuickBooks Accounting has become more sophisticated. By using powerful online accounting platforms like QuickBooks we can tailor our services to your unique business needs.

02

Online Accounting that Builds Success.

By creating customised financial dashboards within QuickBooks we can ensure you have business critical information at your fingertips. Any time, any place.

03

Automation and Streamlining.

Online accounting platforms like QuickBooks make your life a whole lot easier by streamlining and automating your processes, eliminating paper and making you more productive!

Privacy Policy

Privacy Statement and Cookie Policy

Privacy Statement

We are committed to protecting your personal data in accordance with the Data Protection Act 2018 (DPA 2018) and the General Data Protection Regulations (GDPR).

The principal head office of MMG Archbold (MMGA) is Chapelshade House, 78-84 Bell Street, Dundee, DD1 1RQ. If you have any questions about this Privacy Statement or how and why we process personal data, please contact our Director of Operations in writing using the above address, by telephone 01382 322004 or by email aileenbollan@mmgca.co.uk.

We process personal data for several purposes and the means of collection, lawful basis of processing, use, disclosure, and retention periods for each purpose may differ.

We take the security of your data we hold seriously. We have a policy including procedures and training in place covering data protection, confidentiality and security and regularly review the appropriateness of the measures we have in place to keep the data we hold secure.

We will only share personal data with others when we are legally permitted to do so. When we share data with others, we put contractual arrangements and security mechanisms in place to protect your data. We use third parties located in other countries to help us run our business. As a result, personal data may be transferred outside the countries where we and our clients are located. This includes countries outside the European Union (“EU”).

Under the DPA (2018) and GDPR, Individuals have certain rights over their personal data and data controllers are responsible for fulfilling these rights.

Access to data

You have a right to access your personal data held by us and you can exercise that right by contacting us below. Our aim is to respond a request promptly and within the legally required limit of 40 days.

Update of personal data

If you wish to update personal data submitted to us, please contact us below. Once we are informed that any personal data held by us is no longer accurate we will make changes based on your updated information.

Withdrawal of consent

Where we hold data based on consent, individuals have a right to withdraw consent at any time. To withdraw consent to our processing of your personal data please contact us below.

Other rights

This statement is intended to provide information about what personal data we collect about you and how it is used. As well as rights of access and amendment referred to above, individuals may have other rights in relation to the personal data we hold, such as a right to erasure/deletion, to restrict or object to our processing of personal data and the right to data portability. For further information on these rights please contact us below.

Complaints

If you do want to complain about our use of your personal data, please contact us below with the details of your complaint. You also have the right to register a complaint with the Information Commissioner’s Office (“ICO”). For further information on your rights and how to complain to the ICO, please refer to their website.

Our privacy statement is made up of three parts:

Part 1 – Clients

Under the EU General Data Protection Regulations (GDPR), we are required to update the data protection references in our engagement letter with clients and, in the case of individual clients, provide certain details regarding the Firm and collection and use of your personal data. This is set out in more detail below:

Our policy is to collect only the personal data necessary for agreed purposes and we ask clients to only share personal data where it is strictly needed for those purposes. We collect personal data from our clients or from third parties acting on the instructions of the relevant client.

We process personal data to provide professional services such as tax advice, general or specific business advice as part of the range of services we offer. We also process personal data in the administration and management of our business.

Your business contact details are used to provide you with information about our services and other information which we think will be of interest to you, unless you tell us not to.

We are subject to legal, regulatory and professional obligations. We need to keep certain records to demonstrate that our services are provided in compliance with those obligations and those records may contain personal data.

Personal data processed is kept by us for as long as is considered necessary for the purpose for which it was collected (including as required by applicable law or regulation). In the absence of specific legal, regulatory or contractual requirements, our retention policy period for records and other documentary evidence created in the provision of services is 7 years.

Part 2 – Contacts

The personal data of a Contact which may be added to our database will include contact title, name, phone number, email address and other business contact details.

These details will only be available to MMG Archbold and will not be released to any third party without the consent of the individual to do so.

The personal data of Contacts will be retained for as long as it is necessary or can be deleted at any time at the request of the Contact.

MMG Archbold will continue to provide specifically requested marketing information to Contacts who have consented to receive such information for as long as is necessary. Contacts may opt out from receiving our marketing information at any opportunity either in writing, by email (mail@mmgca.co.uk) or by post (MMG Archbold, Chapelshade House, 78-84 Bell Street, Dundee DD1 1RQ, or by telephone 01382 322004, and as such their details will also be removed from our database.

Part 3 – Our website

By using our site, you consent to us processing your data and you warrant that all data provided by you is accurate.

This Website is designed and hosted on behalf of MMG Archbold by Zudu Limited (company registration number SC472737) who provide some of the information which is on this Website. This Website may have links to another website hosted by Zudu Limited (“Zudu Website”) which enables you to access third party services.

Personal information

We do not collect any personal information about website users other than:

information provided by Users when completing forms on the website including but not limited to the contact and website registration form.

that facilitated by the use of “cookie” technology. “Cookies” are designed to enhance your online visit and permit you to access the full service within the website.

Correcting/Updating Personal Information

If a user’s personally identifiable information changes (such as your postcode) the User can update or remove that user’s personal data provided to us in the User’s personal profile page or by sending an email to mail@mmgca.co.uk

This website uses Google Analytics, a web analytics service provided by Google, Inc. (“Google”). Google Analytics uses “cookies”, which are text files placed on your computer, to help the website analyze how Users use the site. The information generated by the cookie about your use of the website (including your IP address) will be transmitted to and stored by Google on servers in the United States. Google will use this information for the purpose of evaluating your use of the website, compiling reports on website activity for website operators and providing other services relating to website activity and internet usage. Google may also transfer this information to third parties where required to do so by law, or where such third parties process the information on Google’s behalf. Google will not associate your IP address with any other data held by Google. You may refuse the use of cookies by selecting the appropriate settings on your browser, however please note that if you do this you may not be able to use the full functionality of this website. By using this website, you consent to the processing of data about you by Google in the manner and for the purposes set out above.

Surveys & Contests

From time-to-time our site requests information from users via surveys or contests. Participation in these surveys or contests is completely voluntary and the user therefore has a choice whether or not to disclose any information requested. Information requested may include contact information (such as name and delivery address), and demographic information (such as postcode, age level). Contact information will be used to notify the winners and award prizes. Survey information will be used for purposes of monitoring or improving the functionality of the site.

Security

This website takes every precaution to protect our users’ information. When users submit sensitive information via the website, your information is protected both online and offline.

When our registration form asks users to enter information, that information is encrypted and is protected with the best encryption software in the industry – SSL. While on a secure page, such as the user profile page, the lock icon in the address bar of Web browsers such as Internet Explorer, Chrome and Firefox becomes locked, as opposed to un-locked or open, as will be the case for most of the time that a user is browsing the web.

If you have any questions about the security at our website, you can send an email to mail@mmgca.co.uk.

Notification of Changes

If we decide to change our privacy policy, we will post those changes on this page so our users are always aware of the information we collect and how we use it. If at any point we decide to use personally identifiable information in a manner different from that stated at the time it was collected, we will notify users by way of an email. Users will have a choice as to whether or not we use their information in this different manner. We will use information in accordance with the privacy policy under which the information was collected.

If you register as a user of the website you will be asked for some basic information. Please note that registration is not required for all areas of the website, however we do encourage you to register in order to gain full access to the website content/information and online services. There are technological and operational security systems in place that provide protection for personally identifiable information from loss or misuse.

Where links are provided to other websites it should be noted that they are not and cannot be governed by our Privacy Statement. We cannot guarantee your privacy when you access other websites through any link provided on this website.

Notices and Disclaimers

These disclaimers also extend the above rights to our website provider.

Cookies

A cookie is a small text file written to your hard drive that contains information about you. Cookies do not contain any personal information about users.

The website provider (Zudu) uses cookies to personalise your experience of the Website. Most web browsers allow you to control how cookies are accepted by adjusting your web browsers settings. If you set up your browser to reject the cookie, you may still use the Website.

Services delivered via the website such as video or embedded content from external providers may also place cookies on your machine (computer).

By continuing to use this site you are deemed to be accepting the terms and conditions and consenting to the website placing cookies on your machine (computer) as set out in the Cookies information page.

Legals & Disclaimer

Disclaimer

The information provided on this web site is of a general nature. It is not a substitute for specific advice in your own circumstances. You are recommended to obtain specific professional advice from a professional accountant before you take any action or refrain from action.

Whilst we endeavour to use reasonable efforts to furnish accurate, complete, reliable, error free and up-to-date information, we do not warrant that it is such. We and our associates disclaim all warranties.

The information can only provide an overview of the regulations in force at the date of publication, and no action should be taken without consulting the detailed legislation or seeking professional advice.

Third Party Sites

This website may contain links to websites operated by third parties. Such links are provided for your convenience only and we have no control over their individual content. We therefore make no warranties or representations as to the accuracy or completeness of any of the information appearing in relation to any linked websites nor as to the suitability or quality of any of their products or services. The provision of links to third party sites does not imply any endorsement of the sites or those that control them.

Intellectual Property

The contents of this website including but not limited to text, images, sound clips, video clips, page layouts, underlying code and software is our or our affiliates property. The content may not be reproduced, transmitted or stored in whole or in part other than in accordance with the following permissions.

You may print, reproduce, copy, download or store any of the content of this website for your own personal use or use by others within your organisation provided that any such material is reproduced in full without any amendment and that it is not incorporated into any other material whether in hard copy or electronic form.

You specifically agree that you will not use the content of this website for any commercial purpose.

Tay Rail Bridge Photo Disclaimer

“Copyright Tracy Dixon”

DO NOT pass on or copy this image without permission. It IS NOT the property of MMG Archbold.Tracy Dixon retains all rights and Copyright over this image within.

Changes to this policy

We will post any changes to this policy on our website. Those changes will then apply to any future use by you of our website.

Provision of Services

mmg archbold is a partnership and is registered to carry on audit work in the UK by The Institute of Chartered Accountants of Scotland. Details of our audit registration can be viewed at http://www.auditregister.co.uk under reference number 0370.

Derek Grant is licensed to act as an insolvency practitioner in the UK by The Institute of Chartered Accountants of Scotland.

mmg archbold is registered for VAT in the UK under VAT Registration number 269 4001 60.

Our Terms of Business cover all our client engagements – to read them Click Here

If at any time you are dissatisfied with the service you are receiving please let us know by writing to your contact partner or to Aileen Bollan who is the Director or Operations for the firm. If you are still dissatisfied you may refer the matter to our Recognised Professional Body at “The Institute of Chartered Accountants of Scotland, Legal Services Department, ICAS, 27 Haymarket Yards, Edinburgh, EH12 5BH.”

Contact Details

All contact details including legal disclosure requirements can be found on our contact.

Terms Of Business Modal

The information provided on this web site is of a general nature. It is not a substitute for specific advice in your own circumstances. You are recommended to obtain specific professional advice from a professional accountant before you take any action or refrain from action.

1 Professional obligations

1.1 We are a member of ICAS and in our conduct are subject to its Code of Ethics which can be found at www.icas.org.uk/Ethics.aspx. This is available in English.

1.2 Where we become aware of errors made by HM Revenue & Customs you give us authority to correct them. We will not be liable for any loss, damage or cost arising from our compliance with statutory or regulatory obligations.

1.3 We are a firm of statutory auditors registered to carry on audit work in the UK by the Institute of Chartered Accountants of Scotland. Details about our audit registration can be viewed at www.auditregister.org.uk under reference number 370.

MMG Archbold is licensed to act as an insolvency practitioner in the UK by the Institute of Chartered Accountants of Scotland. Details about our registration as insolvency practitioners can be viewed at www.insolvency-service.co.uk/newipsearch.htm under reference number 434.

Our VAT registration number is 269 4001 60.

Professional indemnity insurance

1.4 In accordance with the disclosure requirements of the Provision of Services Regulations 2009, our professional indemnity insurer is Royal & Sun Alliance Insurance Plc, 20 Fenchurch Street, London EC3M 3AU. The territorial coverage is worldwide excluding professional business carried out from an office in the United States of America or Canada and excludes any action for a claim brought in any court in the United States of America or Canada.

2 Fees

2.1 Our fees are computed on the basis of time spent on your affairs by the principals and our staff, and on the levels of skill and responsibility involved. Disbursements represent travel, accommodation and other expenses incurred in dealing with your affairs.

2.2 If it is necessary to carry out work outside the responsibilities outlined in this letter, we will advise you in advance. Any additional work will involve additional fees. Accordingly we would like to point out that it is in your interests to ensure that your records etc. are completed to the agreed stage.

2.3 Where we have agreed that you will pay on an invoice rendered basis, invoices are payable in full (including disbursements) in accordance with the terms set out on the invoice.

2.4 Where we have agreed that you will pay us on a standing order or direct debit basis, we will discuss with you separately the amount and frequency of payments. These standing orders or direct debits will be applied to fees arising from work agreed in this letter of engagement for the current and ensuing years. Once we have been able to assess the amount of work and time involved we would be grateful if you would agree to pay an amount to us on a regular basis.

2.5 We reserve the right to charge interest on overdue accounts at the current rate under the Late Payment of Commercial Debts (Interest) Act 1998. We also reserve the right to terminate our engagement and cease acting if payment of any fees billed is unduly delayed.

2.6 In the event that we cease to act for you then you agree to meet all reasonable costs of providing information to your new advisers.

2.7 As directors you guarantee to pay personally any fees (including disbursements) for services provided to the company, that the company is unable to pay. This clause shall become effective in the event of a receiver or liquidator being appointed to the company, or the company otherwise being wound up.

3 Help us to give you the right service

3.1 If at any time you would like to discuss with us how our service to you could be improved, or if you are dissatisfied with the service you are receiving, please let us know, by contacting our Director of Operations, Mrs Aileen Bollan on 01382 322004.

3.2 We undertake to look into any complaint carefully and promptly and do all we can to explain the position to you. If we do not answer your complaint to your satisfaction you may of course take up the matter with the Institute of Chartered Accountants of Scotland.

3.3 In order for us to continue to provide you with a high quality service it is essential that you provide us with relevant records and information when requested, reply to correspondence in a timely manner and otherwise follow the terms of the agreement between us set out in these terms of business and any associated engagement letters.

3.4 Should we resign or be requested to resign we will normally issue a disengagement letter to ensure that our respective responsibilities are clear. Should we have no contact with you for a considerable period we may issue to your last known address a disengagement letter and hence cease to act.

3.5 We therefore reserve the right to cancel the engagement between us with immediate effect in the event of:

• your insolvency, bankruptcy or other arrangement being reached with creditors;

• failure to pay our fees by the due dates;

• either party being in breach of their obligations where this is not corrected within 30 days of being asked to do so.

4 Commissions or other benefits

4.1 In some circumstances, commissions or other benefits may become payable to us or to one of our associates in respect of transactions we or such associates arrange for you, in which case you will be notified in writing of the amount and terms of payment. You consent to such commission or other benefits being retained by us or, as the case may be, by our associates, without our, or their, being liable to account to you for any such amounts.

5 Client monies

5.1 We may, from time to time, hold money on your behalf. Such money will be held in trust in a client bank account, which is segregated from the firm’s funds. The account will be operated, and all funds dealt with, in accordance with the Clients’ Money Regulations of The Institute of Chartered Accountants of Scotland.

5.2 In order to avoid an excessive amount of administration, interest will only be paid to you where the amount of interest that would be earned on the balances held on your behalf in any calendar year exceeds £25. Any such interest would be calculated using the prevailing rate applied by Royal Bank of Scotland plc for small deposits subject to the minimum period of notice for withdrawals. Subject to any tax legislation, interest will be paid gross.

5.3 If the total sum of money held or expected to be held on your behalf exceeds £10,000 for a period of time of more than 30 days, then the money will be placed in a separate client bank account designated to you. This account will be interest bearing, unless the interest earned would not be material. All interest earned on such money will be paid to you. Subject to any tax legislation, interest will be paid gross.

5.4 We will exercise reasonable skill and care to ensure that a fair rate of interest is earned.

6 Retention of and access to records

6.1 During the course of our work we will collect information from you and others acting on your behalf and will return any original documents to you following the preparation of your financial statements. You should retain these records for 6 years from the 31 January following the end of the tax year. to which they relate. You should retain them for longer if HM Revenue and Customs enquire into your tax return.

6.2 Whilst certain documents may legally belong to you, unless you tell us not to, we intend to destroy correspondence and other papers that we store which are more than seven years old, other than documents which we consider to be of continuing significance. If you require retention of any document you must notify us of that fact in writing.

7 Conflicts of interest and independence

7.1 We reserve the right during our engagement with you to deliver services to other clients whose interests might compete with yours or are or may be adverse to yours, subject to 8 below. We confirm that we will notify you immediately should we become aware of any conflict of interest involving us and affecting you.

7.2 If a conflict of interest should arise, either between two or more of our clients, or in the provision of multiple services to a single client, we will take such steps as are necessary to deal with the conflict. In resolving the conflict, we would be guided by the ICAS Code of Ethics which can be viewed at www.icas.org.uk/Ethics.aspx.

8 Confidentiality

8.1 We confirm that where you give us confidential information, we shall at all times keep it confidential, except as required by law or as provided for in regulatory, ethical or other professional statements relevant to our engagement.

9 Quality control

9.1 As part of our ongoing commitment to providing a quality service, our files are periodically subject to an independent regulatory or quality review. Our reviewers are highly experienced and professional people and are, of course, bound by the same requirements of confidentiality as our principals and staff.

10 Applicable law

10.1 This engagement letter is governed by, and construed in accordance with, Scots law. The Courts of Scotland will have exclusive jurisdiction in relation to any claim, dispute or difference concerning this engagement letter and any matter arising from it. Each party irrevocably waives any right it may have to object to any action being brought in those courts, to claim that the action has been brought in an inappropriate forum, or to claim that those courts do not have jurisdiction.

10.2 If any provision in this Standard Terms of Business or any associated engagement letter, or its application, are found to be invalid, illegal or otherwise unenforceable in any respect, the validity, legality or enforceability of any other provisions shall not in any way be affected or impaired.

11 Internet communication

11.1 Internet communications are capable of data corruption and therefore we do not accept any responsibility for changes made to such communications after their despatch. It may therefore be inappropriate to rely on advice contained in an e-mail without obtaining written confirmation of it. Unless specifically stated, such communications should not be construed as an offer or acceptance, or to form part, of a legally binding contract. Any views expressed in such communications are those of the individual sender, except where the sender specifically states them to be the views of MMG Archbold.

11.2 We do not accept responsibility for any errors or problems that may arise through the use of internet communication and all risks connected with sending personal or commercially sensitive information relating to your business are borne by you. If you do not agree to accept this risk, you should notify us in writing that e-mail is not an acceptable means of communication.

11.3 It is the responsibility of the recipient to carry out a virus check on any attachments received.

12 Data Protection Act 1998

12.1 To enable us to discharge the services agreed under our engagement, and for other related purposes including updating and enhancing client records, analysis for management purposes and statutory returns, crime prevention and legal and regulatory compliance we may obtain, use, process and disclose personal data about you/your business/company/partnership/its officers and employees. We confirm when processing data on your behalf that we will comply with the relevant provisions of the Data Protection Act 1998.

13 The Proceeds of Crime Act 2002 and the Money Laundering Regulations 2007

13.1 In common with all accountancy and legal practices, the firm is required by the Proceeds of Crime Act 2002 and the Money Laundering Regulations 2007 to:

Maintain identification procedures for clients and beneficial owners of clients;

Maintain records of identification evidence and the work undertaken for the client; and Report, in accordance with the relevant legislation and regulations.

13.2 We are obliged to comply with the terms and conditions of the legislation. We will provide details if requested.

13.3 The offence of money laundering is defined by section 340(11) of the Proceeds of Crime Act and includes concealing, converting, using or possessing the benefits of any activity that constitutes a criminal offence in the UK. It also includes involvement in any arrangement that facilitates the acquisition, retention, use or control of such a benefit.

13.4 We are obliged by law to report any instances of money laundering to SOCA without your knowledge or consent. In consequence, neither the firms’ principals nor staff may enter into any correspondence or discussions with you regarding such matters.

13.5 We are not required to undertake work for the sole purpose of identifying suspicions of money laundering. We shall fulfil our obligations under the Proceeds of Crime Act 2002 in accordance with the guidance published by the Consultative Committee of Accountancy Bodies.

14 General limitation of liability

14.1 We will provide services as outlined in this letter with reasonable care and skill. However, to the fullest extent permitted by law, we will not be responsible for any losses, penalties, surcharges, interest or additional tax liabilities where you or others supply incorrect or incomplete information, or fail to supply any appropriate information or where you fail to act on our advice or respond promptly to communications from us or the tax authorities.

14.2 You will not hold us, the owners of this firm and any staff employed by the firm, responsible, to the fullest extent permitted by law, for any loss suffered by you arising from any misrepresentation (intentional or unintentional) supplied to us orally or in writing in connection with this agreement. You have agreed that you will not bring any claim in connection with services we provide to you against any of our partners or employees personally.

14.3 Our work is not, unless there is a legal or regulatory requirement, to be made available to third parties without our written permission and we will accept no responsibility to third parties for any aspect of our professional services or work that is made available to them.

15 Use of our name in statements or documents issued by you

15.1 You are not permitted to use our name in any statement or document that you may issue unless our prior written consent has been obtained. The only exception to this restriction would be statements or documents that in accordance with applicable law are to be made public.

16 Draft / interim work or oral advice

16.1 In the course of our providing services to you we may provide advice or reports or other work products in draft or interim form, or orally. However, final written work products will always prevail over any draft, interim or oral statements. Where you request it, we will provide you with written confirmation of matters stated orally.

17 Intellectual property rights

17.1 We will retain all copyright in any document prepared by us during the course of carrying out the engagement save where the law specifically provides otherwise.

18 Internal disputes within a client

18.1 If we become aware of a dispute between the parties who own or are in some way involved in the ownership and management of the business, it should be noted that our client is the business and we would not provide information or services to one party without the express knowledge and permission of all parties. Unless otherwise agreed by all parties we will continue to supply information to the registered office/normal place of business for the attention of the directors/proprietors. If conflicting advice, information or instructions are received from different directors/principals in the business we will refer the matter back to the board of directors/the partnership and take no further action until the board/partnership has agreed the action to be taken.

19 Investment services

19.1 Since we are not authorised by the Financial Services Authority then we may have to refer you to someone who is authorised if you need advice on investments. However, as we are licensed by the Institute of Chartered Accountants of Scotland, we may be able to provide certain investment services that are complementary to, or arise out of, the professional services we are providing to you.

19.2 Such advice may include:

• advise you on investments generally, but not recommend a particular investment or type of investment;

• refer you to a Permitted Third Party (PTP) (an independent firm authorised by the FSA), assist you and the PTP during the course of any advice given by that party and comment on, or explain, the advice received (but not make alternative recommendations). The PTP will issue you with his own terms and conditions letter, will be remunerated separately for his services and will take full responsibility for compliance with the requirements of the Financial Services and Markets Act 2000;

• advise you in connection with the disposal of an investment, other than your rights in a pension policy or scheme;

• advise and assist you in transactions concerning shares or other securities not quoted on a recognised exchange;

• assist you in making arrangements for transactions in investments in certain circumstances; and

• manage investments or act as trustee (or donee of a power of attorney) where decisions to invest are taken on the advice of an authorised person.

19.3 For corporate clients we may also, on the understanding that the shares or other securities of the company are not publicly traded:

• advise the company, existing or prospective shareholders in relation to exercising rights, taking benefits or share options, valuations and methods of such valuations;

• arrange any agreements in connection with the issue, sale or transfer of the company’s shares or other securities;

• arrange for the issue of new shares; and

• act as the addressee to receive confirmation of acceptance of offer documents etc.

19.4 In the unlikely event that we cannot meet our liabilities to you, you may be able to claim compensation under the Chartered Accountants’ Compensation Scheme in respect of exempt regulated activities undertaken.

19.5 We are not authorised by the Financial Services Authority. However, we are included on the Register maintained by the Financial Services Authority so that we can carry on insurance mediation activity, which is broadly the advising on, selling, and administration of insurance contracts. This part of our business, including arrangements for complaints or redress if something goes wrong, is regulated by the Institute of Chartered Accountants of Scotland. The register can be accessed via the Financial Services Authority website at www.fsa.gov.uk.

Financial Promotions

19.6 To enable us to provide you with a proper service, there may be occasions when we will need to contact you without your express permission concerning investment business matters. For example, it may be in your interests to sell a particular investment and we would wish to inform you of this. We may therefore contact you in such circumstances, but would only do so in our normal office hours of 8.45am to 5.00pm. We shall of course comply with any restrictions you may wish to impose which you notify to us in writing.

20 Use of third parties

20.1 Sometimes we engage other organisations to do work on our behalf to ensure this is done promptly. Where this occurs, we will take all reasonable steps to ensure that those organisations recognise their obligations of confidentiality. In particular we will ensure that the organisations comply with at least the same standards of data protection as ourselves. By accepting these Terms you consent to such outsourcing arrangements including the transfer of any personal and financial data to such organisations. If you do not want your work to be outsourced you should notify us immediately in writing.